Missouri Revised Statutes

Mo. Rev. Stat. § 144.285 (2026)

Tax brackets to be established by director of revenue

✓ current as of May 2026

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144.285. Tax brackets to be established by director of revenue — how applied — taxpayer owing more than one political subdivision, distribution, penalties. — 1. In order to permit sellers required to collect and report the sales tax to collect the amount required to be reported and remitted, but not to change the requirements of reporting or remitting tax or to serve as a levy of the tax, and in order to avoid fractions of pennies, the director of revenue shall establish brackets, showing the amounts of tax to be collected on sales of specified amounts, which shall be applicable to all taxable transactions.

2. In all instances where statements covering taxable purchases are rendered to the taxpayer on a monthly or other periodic basis, the amount of tax shall be determined by applying the applicable tax rate to the taxable purchases represented on the statement, rounded to the nearest whole cent, or by application of the brackets established by the director of revenue, at the option of the retail vendor.

3. No vendor or seller shall knowingly charge or receive from a purchaser as a sales tax any sum in excess of the sums provided for in this section.

4. A vendor may, at his option, determine the amount charged to and received from each purchaser by use of a formula which applies the applicable tax rate to each taxable purchase, rounded to the nearest whole cent. The formula shall be uniformly and consistently applied to all purchases similarly situated.

5. Amounts which a vendor charges to and receives from the purchaser in accordance with this section shall not be includable in his gross receipts if the amounts are separately charged or stated.

6. If sales tax for one or more local political subdivisions is owed by a taxpayer pursuant to chapter 66, 67, 92, or 94 and that taxpayer remits less than all sales tax due for a filing period specified in section 144.080, the director of revenue shall deposit the tax remitted proportionately to each taxing jurisdiction in accordance with the percentage that each such jurisdiction's share of the tax due for the filing period bears to the total tax due from such taxpayer for such period. The unpaid balance due along with penalties and interest shall be similarly prorated among the state and all local jurisdictions for which tax was due during the filing period for which an underpayment occurs. The provisions of this subsection shall apply to all returns or remittances relating to sales made on or after January 1, 1984.

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(L. 1961 p. 633, A.L. 1963 p. 195, A.L. 1965 p. 266, A.L. 1977 S.B. 344, A.L. 1978 S.B. 490, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84

Notes of Decisions

Cited in 8 cases, 1965–2020 · leading case: Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973).

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Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973). · cites it 8× “§ 144.285, RSMo Cum.Supp.1961; § 144.285, RSMo Cum.”

Automagic Vendors, Inc. v. Morris, 386 S.W.2d 897 (Mo. 1965). · cites it 6× “” These sections were not changed in 1961 but the following new section 144.285 was adopted: “Brackets for collection of tax.”

VIROEN v. Schaffner, 496 S.W.2d 846 (Mo. 1973). · cites it 2× “060 imposed a duty on purchasers to pay sales tax (to sellers) in accordance with § 144.285. That section established a bracket system under which no tax was due on sales up to 15‡, a tax of \‡ was applicable on sales of 15⅜⅞ up to and including 54^, a tax of 2‡ was applicable…”

Automatic Retailers of Am., Inc. v. Morris, 386 S.W.2d 901 (Mo. 1965). · cites it 2× “In view of our concurrent opinion in the prior cases, the narrow question remaining is whether or not the change in § 144.285 made in 1963 (as quoted), when considered with the remainder of the law, requires those who sell goods at less than 25 cents to remit a 3% tax on the…”

State ex rel. Conservation Comm'n v. LePage, 566 S.W.2d 208 (Mo. 1978). “” under the provisions of § 144.285. § 144.030 deals with exemptions from the provisions of the Sales Tax Law and makes no mention of motor vehicles and trailers.”

State Ex Rel. Conserv. Com'n v. Lepage, 566 S.W.2d 208 (Mo. 1978). “" under the provisions of § 144.285. § 144.030 deals with exemptions from the provisions of the Sales Tax Law and makes no mention of motor vehicles and trailers.”

State v. Longstreet, 536 S.W.2d 185 (Mo. Ct. App. 1976). · cites it 2× “He shall be responsible not only for the collection of the amount of the tax imposed on the sale or service to the extent possible under the provisions of section 144.285, but shall, on or before the thirtieth day of the month following each calendar quarterly period of three…”

The Kansas City Chiefs Football Club, Inc., & Jackson Cnty. Sports Complex, Intervenor-Appellant v. Dir. of Revenue (Mo. 2020). · cites it 2× “1, RSMo 2000; § 144.285, RSMo 2000. Sales tax can be collected directly from a purchaser, however, if the purchaser claimed a tax exemption at the time of sale which is later found to be improper.”

— Mo. Rev. Stat. § 144.285(2) — 1 case

Automatic Retailers of Am., Inc. v. Morris, 386 S.W.2d 901 (Mo. 1965). “In view of our concurrent opinion in the prior cases, the narrow question remaining is whether or not the change in § 144.285 made in 1963 (as quoted), when considered with the remainder of the law, requires those who sell goods at less than 25 cents to remit a 3% tax on the…”

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